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Opinion 88-12
… Samuel A. Weissmandl, Administrative Assistant Village of New Square … Whether several villages may provide for refuse …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless … and authorization. Friendship Central School District – Fund Balance and Reserves (Allegany County) The board and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. … and better disclosure explaining the economic benefits to New York’s taxpayers for sales of properties below their fair … development, business investment and job creation in New York. The Public Authorities Law (PAL) requires it to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the … external obligating events include: Approval of federal, state, or local laws or regulations Creation of a legally …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Wawayanda – Financial Operations (2024M-160)
… We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Forty-one bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansService Credit for Tiers 2 through 6
… Service Credit? Service credit is a core component of your New York State and Local Retirement System (NYSLRS) membership. … graduated and took a full-time job at the Town Supervisor’s office, you were required to join. You can request credit …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to … Information Office is responsible for communicating with train crews, the media, and the public via phone, web, … recommendations and the status of each. Document when and how each recommendation was implemented and by whom (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsCost-Saving Ideas: Managing Your Travel and Conference Expenses
… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of … the Risks Your governing board should provide guidance for managing travel and conference expenses to avoid any …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesJune 2002: Advance Refunding Bonds
… Account V522-9991.4 Payment to Escrow Agent If local funds are used to pay closing costs, the debt service fund …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-380
… earnings" Affected Employees CUNY employees in the title of High Pressure Plant Tender Effective Date(s) Increases may … if appropriate, submit the 7/1/08 Pay Change, followed by the 7/1/09 Pay Change. To increase the hourly rate(s), the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantState Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2015. Box 3 Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning … expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… corporate income taxes, sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected … created by loan and note transactions reported by public benefit corporations. Other - This account includes … sources. Loans are made to recipients (generally public benefit corporations and localities) in accordance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… Objective To determine the extent of implementation of the 14 … About the Program According to its mission statement, the MTA preserves and enhances the quality of life and economic … and tier and retain existing longevity and benefits. These transfers have also occurred due to consolidations in …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followCapital Asset Management
… State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets … assets to the Office. All other State entities that do not use SFS AM report their capital assets to the Office … data but does not appear in the SFS AM data. BCA officials do not take timely, proactive actions such as running reports …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-management